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A guide to legal basics for foundation leaders covering: tax on investment income, self-dealing, payout requirements, excess business holdings, jeopardy investment rules, taxable expenditures, intermediate sanctions, reasonable compensation, and grants to non-charities.
The legal and tax implications for community foundations accepting donations from private foundations, and qualifying distributions of taxable expenditures. Additional insight into converting a private foundation into a supporting organization of a community foundation.
Accepting gifts of real estate, subchapter S corporations, and business interests (including general partnerships, limited partnerships, limited liability partnerships, and limited liability companies), as well as determining when or if they trigger unrelated business tax (UBIT).
The Pension Protection Act of 2006 (PPA) imposes requirements for determining the charitable deduction permitted for gifts of fractional interests in tangible personal property.
What contributions are affected?
These requirements apply to contributions made after August 17, 2006.…
Types of car donation programs and their impact on tax-exempt status, taxable income, and deductible contributions.
In 2013, Merede Graham of the Namaste Foundation offered her perspective about how generational succession shaped her family foundation.
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My parents started our family foundation with the intent of providing their children with opportunities to build confidence and skills to serve…
This briefing will help your board consider three main questions: what are the advantages and limitations of CEOs on boards? If the CEO is on the board, should they have full voting rights? How do your colleagues approach this decision?
The role of the foundation CEO is pivotal to the success of a foundation’s goals. Even at foundations without staff, the tasks of the CEO do not disappear, but rather are carried out by board members. In this publication, we explore some of the critical issues and challenges that foundation CEOs…
This document codifies the job functions of private foundation CEOs and the skills and knowledge needed to perform these functions, referred to as competencies.
Leaders of corporate foundations and giving programs have an opportunity to redefine the role of corporate philanthropy. By taking the initiative to align and engage their efforts more closely with the business, these leaders can help unleash new resources and ideas to enhance the company’s…